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Corporate governance, financing and gender: A study of SMEs from Argentinean Securities Markets

Author

Listed:
  • Anahí Briozzo

    (Universidad Nacional del Sur, Bahía Blanca, Argentina)

  • Diana Albanese

    (Universidad Nacional del Sur, Bahía Blanca, Argentina)

  • Diego Santolíquido

    (Universidad Nacional del Sur, Bahía Blanca, Argentina)

Abstract

The objective of this work is to study corporate governance (CG) and the financing of small and medium sized enterprises (SMEs) from a gender perspective. Particularly, the participation of women in the holding, administration (board of directors and senior management), and external audit of the SMEs that participate in the Argentinian stock markets is analyzed. The results show that there are significant relations between the participation of women in ownership, external audits, and financing decisions. However, no relation is found between the participation of women at the different levels of the CG.

Suggested Citation

  • Anahí Briozzo & Diana Albanese & Diego Santolíquido, 2017. "Corporate governance, financing and gender: A study of SMEs from Argentinean Securities Markets," Contaduría y Administración, Accounting and Management, vol. 62(2), pages 9-10, Abril-Jun.
  • Handle: RePEc:nax:conyad:v:62:y:2017:i:2:p:9-10
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    File URL: http://www.cya.unam.mx/index.php/cya/article/view/1462
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    References listed on IDEAS

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    Cited by:

    1. Weili Huang, 2021. "Threshold effect of gender composition in the top management team on firm innovation: New evidence from China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(3), pages 551-563, April.

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    More about this item

    Keywords

    Corporate governance; Gender; Small and medium sized enterprises; Financing;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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